Registration number: 06515003

The West Point Practice Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

The West Point Practice Limited

(Registration number: 06515003)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	5,992	8,389
Current assets
Debtors	6	5,393	5,771
Cash at bank and in hand		6,263	8,165
		11,656	13,936
Creditors: Amounts falling due within one year	7	(13,621)	(15,926)
Net current liabilities		(1,965)	(1,990)
Net assets		4,027	6,399
Capital and reserves
Called up share capital	8	2	2
Retained earnings		4,025	6,397
Shareholders' funds		4,027	6,399

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 17 December 2025 and signed on its behalf by:
 

Miss M V Amin Director

Mr D Scrivener Director

The West Point Practice Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 17 December 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the company.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & machinery	33% straight line

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

The West Point Practice Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Loss/profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	2,397	1,199

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	11,003	11,003
At 31 March 2025	11,003	11,003
Depreciation
At 1 April 2024	2,614	2,614
Charge for the year	2,397	2,397
At 31 March 2025	5,011	5,011
Carrying amount
At 31 March 2025	5,992	5,992
At 31 March 2024	8,389	8,389

6

Debtors

Current	2025 £	2024 £
Trade debtors	667	735
Prepayments	4,726	5,036
	5,393	5,771

The West Point Practice Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	1	1
Accruals and deferred income		5,677	7,982
Other creditors		7,943	7,943
		13,621	15,926